Business Pitch Dictionary by pitch.dog
Enterprise risk & controls · Working

Second line

Also called: second line of defence

ELI5

Functions that provide risk, compliance or control oversight and challenge.

Used in conversation

“Add second line to the risk register with an owner and mitigation.”

Pitch context

You will see “Second line” in board papers, contracts, policies, risk registers and compliance reports when the discussion reaches enterprise risk & controls.

Why it matters: In enterprise risk & controls, a loose definition can change rights, obligations, approval, disclosure or enforceability.

Caution

Meaning, enforceability and required process vary by jurisdiction and agreement; this definition is not legal advice.

Sources & evidence · 3

Direct term-level sources and supporting source families.